Austria · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
Tax and customs both sit with the Federal Ministry of Finance, and businesses deal with the Tax Office Austria through FinanzOnline. A business obtains a tax number, registers for VAT where its turnover requires it and files periodic VAT returns plus an annual return. Businesses that take cash must run a registered cash register above set thresholds. Electronic invoicing is mandatory only for supplies to the federal government, submitted through the e-Rechnung portal; there is no general domestic B2B e-invoicing mandate.
- VAT returns are filed monthly or quarterly depending on turnover, followed by an annual return.
- Invoices to federal authorities must be electronic and go through e-Rechnung.gv.at.
- A registered cash register is required for cash takings above set turnover thresholds.
- Federal Ministry of Finance (BMF)
Federal Ministry of Finance: tax, customs and FinanzOnline.
- e-Rechnung.gv.at
Electronic invoicing to the federal government.
Government portals
- oesterreich.gv.at — Austrian Government Portal — Guidance and online services for residents, including residence registration and ID Austria.
- USP — Business Service Portal — Online company formation (e-start-up), beneficial-owner filings and business dealings with the authorities.
- Federal Ministry of Finance (BMF) — Tax, customs and online filing through FinanzOnline.
- Migration Platform of the Austrian Federal Government — Red-White-Red Card, EU Blue Card and family reunification, with a points calculator.